Legal analysis: the basic training fee is not included in the inventory cost, but if the training service fee is included in the inventory cost. Training fees are generated by the use of intangible assets. At this point, the intangible asset has been completed and can be used, and the development process that can be attributed to capitalization has ended. Therefore, training fees are not included in the cost of intangible assets. Training fees are relatively general, including many, such as basic training, professional skills training, working methods training and so on. It does not belong to the necessary expenditure before the fixed assets reach the scheduled usable state, so it is not included in the cost of fixed assets.

Legal basis: Article 12 of the Enterprise Income Tax Law of People's Republic of China (PRC), when calculating the taxable income, it is allowed to deduct the amortization expenses of intangible assets calculated by enterprises according to regulations. Amortization expenses shall not be deducted for the following intangible assets: (1) Intangible assets whose self-development expenses have been deducted when calculating taxable income; (2) Self-created goodwill; (3) Intangible assets unrelated to business activities; (4) Other intangible assets that cannot be deducted from amortization expenses.